Section 2

[(16) The provisions of this section shall not apply to a case where the liability of duty not paid or short -paid is self-assessed and declared as duty payable by the assessee in the periodic returns filed by him, and in such case, recovery of non-payment or short-payment of duty shall be made in such manner as may be prescribed.]]

Back to Act Act Subordinates

2 [(16) The provisions of this section shall not apply to a case where the liability of duty not paid or short -paid is self-assessed and declared as duty payable by the assessee in the periodic returns filed by him, and in such case, recovery of non-payment or short-payment of duty shall be made in such manner as may be prescribed.]]